Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Judicial discipline prevents a lesser-strength Tribunal Bench from differing from or overruling a greater-strength Bench. It may record specific doubts and request the President to constitute a larger Bench; the President's statutory power to constitute Benches is not limited by the strength of the referring or questioned Bench. A reference must identify an overlooked provision, binding precedent, apparent error, or conflicting view. It cannot reopen uniform decisions through broad questions. Where remand had finally disposed of the appeal, no live lis remained and an opinion on refund limitation would have been advisory. The reference was improper, its questions remained unanswered, and uniform Tribunal rulings continued to bind lesser Benches and departmental authorities.
Judicial discipline prevents a lesser-strength Tribunal Bench from differing from or overruling a greater-strength Bench. It may record specific doubts and request the President to constitute a larger Bench; the President's statutory power to constitute Benches is not limited by the strength of the referring or questioned Bench. A reference must identify an overlooked provision, binding precedent, apparent error, or conflicting view. It cannot reopen uniform decisions through broad questions. Where remand had finally disposed of the appeal, no live lis remained and an opinion on refund limitation would have been advisory. The reference was improper, its questions remained unanswered, and uniform Tribunal rulings continued to bind lesser Benches and departmental authorities.
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TaxTMI 
TaxTMI 
of 4883 
